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                                                                   Exhibit 99(g)

                          Independent Auditors' Report


The Board of Directors
Taisil Electronic Materials Corporation:

We have audited the accompanying balance sheets of Taisil Electronic Materials
Corporation as of December 31, 1998 and 1997 and the related statements of
operations, changes in stockholders' equity and cash flows for the years then
ended. These financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial
statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted
in the Republic of China, which are substantially similar to auditing standards
generally accepted in the United States. Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Taisil Electronic Materials
Corporation as of December 31, 1998 and 1997, and the results of its operations
and its cash flows for the years then ended in conformity with generally
accepted accounting principles in the Republic of China.

The accompanying financial statements for the year ended December 31, 1996 were
not audited by us and, accordingly, we express no opinion or other form of
assurance on the financial statements for the year ended December 31, 1996.

As discussed in note (2)(j) to the financial statements, as of December 31,
1997, Taisil Electronic Materials Corporation changed its method of accounting
for pensions.

Accounting principles generally accepted in the Republic of China vary in
certain significant respects from generally accepted accounting principles in
the United States. Application of generally accepted accounting principles in
the United States would have affected stockholders' equity as of December 31,
1998 and 1997, and the results of operations for the years then ended to the
extent summarized in note 15 to the financial statements.


                     /s/ KPMG Certified Public Accountants


Taipei, Taiwan
February 9, 1999